Scott Lowe is a partner at HHM CPAs, where he leads audit, assurance, and advisory services within the firm's Dealership Services Group.

Scott brings 30 years of experience in the automotive retail industry, having worked in both public accounting and dealership operations over the course of his career. His experience includes serving as chief financial officer for two large automotive dealership groups, where he was responsible for financial operations, internal controls, and strategic planning across multiple rooftops and franchises. That operational background — working alongside dealer principals through daily decisions, transactions, and banking and factory relationships — shapes how he approaches client service today: with an understanding of what is mission-critical inside the dealership, not just what appears in the financial statements.

At HHM, Scott's practice covers dealership financial statement audits and attest engagements, manufacturer compliance work, including warranty and incentive engagements, buy/sell transactions, financial benchmarking against industry composites, executive compensation analysis, F&I performance, and operational advisory services spanning variable and fixed operations. He works with dealership groups ranging from single-point stores to multi-rooftop platforms, helping clients strengthen internal controls, implement industry best practices, and improve store-level and enterprise performance.

Scott is a recurring instructor at Auto Team America's annual dealership training, where he has taught for the past three consecutive years, developing and delivering technical education for dealership CPAs and financial professionals on accounting, assurance, and advisory topics. He is a member of the American Institute of CPAs and the Tennessee Society of CPAs.

He holds a BS in Business Administration and a Master of Accountancy from the University of Tennessee, Knoxville.